1. (a) Every taxpayer shall maintain:

   1. (1) Accounting, financial, and general information necessary to establish the amount of electricity consumption in KWH; and
   2. (2) Any information required to be shown on any return, schedule, or attachment required, pursuant to RSA 83-E, or any rules of the department.
2. (b) Records and information shall be retained pursuant to Rev 2906.12.

3. (c) A taxpayer shall, upon request by the department during an audit pursuant to RSA 21-J:7, during a regular business day, provide the commissioner, or the commissioner’s representative with the following:

   1. (1) All information or records required in (a) above;
   2. (2) Access to company personnel; and
   3. (3) An accurate listing of the kilowatt-hours purchased from the distribution company or purchased or otherwise produced or obtained by the consumer for which a tax is due.
4. (d) A distribution company may annually supply the department with the identification of consumers located within its service territory, as defined in RSA 369-B:2, XVII, who consume electricity from sources other than the distribution company.

Source. #7479, eff 4-24-01; ss by #9443, eff 4-1-09; ss by #12138, eff 3-22-17